The sub-chapter S-corporation structure differs from regular C-corporations in several ways, but the main difference is the way these two structures are taxed. For a corporation to be treated as an S-corporation, it must make an election with the Internal Revenue Service. If the election is approved, the business receives an official notice of its classification, which it will use for banking, license applications and tax returns. Most banks, lenders and licensing divisions require proof of a business S-corp status before applications and accounts can be processed. If you’ve lost proof of your S-corp status, or have never received proof, you can contact the IRS for a copy.

Count the number of days since you filed your original request to be treated as an S-corporation. Elections are made on IRS Form 2553, but you must wait at least 60 days from the date you provided the form to the IRS to request a copy of your election.

Call the IRS Business Services line at 800-829-4933. IRS agents are available to answer questions about your business at this number Monday through Friday.

Verify your authorization to obtain information about your business to the IRS agent who takes your call. Only a corporate officer or power of attorney may receive information about the business. Officers must verify themselves by providing their name and corporate title, as well as other information such as the business EIN number and mailing address on IRS records. If a power of attorney calls, the IRS must have a valid Form 2848 on file for the representative, and the power of attorney must be able to verify the same information about the company. A power of attorney can be a CPA, personal attorney, enrolled agent or employee of the business.

Request a copy of Form 2553. After the IRS agent verifies your authorization, explain that you need a copy of your S-corporation election documents. The IRS agent either can mail or fax you a copy of your S-corporation election form, or send you an official letter that acknowledges the IRS’ acceptance of your election request.